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2016 (3) TMI 932 - HC - VAT and Sales TaxAvailability of an alternative remedy - Reversal of input tax credit - Input tax credit was reversed to the appellant in the main appeal as well as in the rectification appeal but the question regarding the prevention of appellant from filing manual returns and whether the password was given belatedly was not considered in such rectification order passed under Section 84 - Held that:- it is true that there is a remedy of revision. But, a revisional remedy is not exactly equivalent to an appellate remedy. The questions Whether the appellant was given password to enable them to file a return online only belatedly and whether it was not allowed to file manual returns are the questions that were not even gone into in the order passed under Section 84 which shows clear non application of mind by assessing officer. Therefore, the appellant could not have been driven to the alternative remedy of revision under Section 54. - Matter remanded back
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